The New Zealand Railways Magazine, Volume 1, Issue 5 (September 24, 1926)
Miscellaneous charges consist mainly of voucher payments for water, light, personal expenses and small sundry items of expenditure. Each certifying officer schedules all vouchers passed to the Chief Accountant weekly and also submits a summary at the end of each fourweekly period of voucher schedules showing the total debit to each primary account. The same procedure is followed as that outlined for wages schedule summaries. The importance of avoiding any unnecessary duplication or repetition of entries in books where the original entries could be used for posting purposes was kept constantly in mind in framing the present system.